K.N. SREEKUMAR vs. ASST COMMISSIONER OF INCOME TAX

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WP(C)/21155/2021HC KeralaKLHC01054501202107 October 2021Author: HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS6 pages
AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala, while acknowledging the submissions of both parties, held that the writ petition could be disposed of with directions. The Court directed the Income Tax Appellate Tribunal (ITAT) to consider and pass orders on the stay petitions (Ext.P4 and Ext.P4(a) to Ext.P4(f)) filed by the petitioner within a period of two months from the date of receipt of a copy of the judgment. As an interim measure, the Court ordered that all coercive proceedings against the petitioner be kept in abeyance until the ITAT passed its orders on the stay petitions. The Court did not decide the merits of the appeals or the stay petitions themselves, but rather directed the ITAT to expedite the process.

What were the facts?

The petitioner, K.N. Sreekumar, is challenging assessment orders passed against him for assessment years 2006-07 to 2012-13, which arose from a search under Section 132 of the Income Tax Act, 1961. The petitioner filed appeals before the Income Tax Appellate Tribunal (ITAT) along with stay petitions. The appeals were listed for hearing on November 10, 2021. However, the petitioner apprehended coercive recovery steps from the respondents (Assistant Commissioner of Income Tax and others) and therefore filed the present writ petition seeking consideration of his stay petitions.

What were the issues?

1. Whether the Income Tax Appellate Tribunal should be directed to consider and pass orders on the stay petitions filed by the petitioner. Assessee's Contention: The petitioner argued that his appeals before the ITAT were posted for hearing on 10.11.2021. However, he was apprehending coercive steps for recovery of the demand raised by the assessing officer. Therefore, he sought a direction for the ITAT to consider his pending stay petitions. The petitioner relied on the fact that the appeals were listed for hearing and that the ITAT had the power to grant stay pending appeal. Revenue's Contention: The revenue, represented by Dr. Thushara James, Sr. Govt. Pleader, appeared before the High Court. The judgment does not explicitly record the revenue's specific arguments regarding the stay petitions or the writ petition itself, other than their appearance and participation in the proceedings.

Which sections of the Income-tax Act were involved?

Section 132

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 7TH DAY OF OCTOBER 2021 / 15TH ASWINA, 1943 WP(C) NO. 21155 OF 2021 PETITIONER: K.N. SREEKUMAR SAROVARAM, KANAKKARY, ETTUMANOOR, KOTTAYAM-686 632. BY ADV S.ARUN RAJ RESPONDENTS: 1 ASST. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, PUBLIC LIBRARY BUILDING, SASTRI ROAD, KOTTAYAM-686 001. 2 THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) COCHIN, 5TH FLOOR, KANDAMKULATHY TOWERS, M.G.ROAD, ERNAKULAM-682 011. 3 THE INCOME TAX APELLATE TRIBUNAL COCHIN BENCH, CENTRAL REVENUE BUILDING, KAKKANAD, ERNAKULAM-682 030. 4 THE TAX RECOVERY OFFICER CENTRAL CIRCLE, PUBLIC LIBRARY BUILDING, SASTRI ROAD, KOTTAYAM-686 001. BY DR.THUSHARA JAMES, SR. GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.10.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.21155/21 -:2:- BECHU KURIAN THOMAS, J. ----------------------------------------- W.P.(C) No.21155 of 2021 ---------------------------------------- Dated this the 7th day of October, 2021

JUDGMENT Pursuant to a search under section 132 of the Income Tax Act, 1961, assessment orders were passed against the petitioner for the years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 and 2012-13 as per Ext.P1 series of orders.

2.

Challenging the assessment, petitioner preferred appeals, which were disposed of by a common order. Appeals have been preferred by the petitioner before the Tribunal as Ext.P3 series along with stay petitions.

3.

Ext.P4, Ext.P4(a) to Ext.P4(f) are the stay petitions filed by the petitioner in the appeals filed before the Income Tax Appellate Tribunal for the period 2006-07 till 2012-2013. According to the petitioner, the appeals are posted for hearing to 10.11.2021. However, since the respondents are threatening to proceed with coercive steps to recover the amount imposed by the assessing officer, petitioner seeks for consideration of stay petitions filed in the said appeals.

4.

Having regard to the aforesaid submissions and after hearing the arguments of Adv.Arun Raj S., as well as Adv.Jose Joseph, learned Standing Counsel for the respondents, I am of the opinion that that this writ petition can be disposed of with directions.

5.

This writ petition is therefore disposed of directing the Income Tax Appellate Tribunal to consider and pass orders on Ext.P4 as well as Ext.P4(a) to Ext.P4(f) stay petitions, within a period of two months from the date of receipt of a copy of this judgment. Till such time, all coercive proceedings against the petitioner shall be kept in abeyance. BECHU KURIAN THOMAS JUDGE vps

Appendix — schedule of exhibits
APPENDIX OF WP(C) 21155/2021 PETITIONER'S/S' EXHIBITS EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 29.3.2014 PASSED BY THE IST RESPONDENT FOR THE AY 2006-07. EXHIBIT P1(a) TRUE COPY OF THE ASSESSMENT ORDER DATED 29.3.2014 PASSED BY THE IST RESPONDENT FOR THE AY 2007-08. EXHIBIT P1(b) TRUE COPY OF THE ASSESSMENT ORDER DATED 29.3.2014 PASSED BY THE IST RESPONDENT FOR THE AY 2008-09. EXHIBIT P1(c) TRUE COPY OF THE ASSESSMENT ORDER DATED 29.3.2014 PASSED BY THE IST RESPONDENT FOR THE AY 2009-10. EXHIBIT P1(d) TRUE COPY OF THE ASSESSMENT ORDER DATED 29.3.2014 PASSED BY THE IST RESPONDENT FOR THE AY 2010-11. EXHIBIT P1(e) TRUE COPY OF THE ASSESSMENT ORDER DATED 29.3.2014 PASSED BY THE IST RESPONDENT FOR THE AY 2011-12. EXHIBIT P1(f) TRUE COPY OF THE ASSESSMENT ORDER DATED 29.3.2014 PASSED BY THE IST RESPONDENT FOR THE AY 2012-13. EXHIBIT P2 TRUE COPY OF THE COMMON ORDER DATED 5.8.2021, PASSED BY THE CIT (APPEALS- III), KOCHI FOR THE AY'S 2006-07 TO 2012-13. EXHIBIT P3 TRUE COPY OF THE APPEAL MEMORANDUM ALONG WITH THE GROUNDS OF APPEALS FILED BEFORE THE 3RD RESPONDENT FOR THE AY 2006-07. EXHIBIT P3(a) TRUE COPY OF THE APPEAL MEMORANDUM ALONG WITH THE GROUNDS OF APPEALS FILED BEFORE THE 3RD RESPONDENT FOR THE AY 2007-08. W.P.(C) No.21155/21 -:5:- EXHIBIT P3(b) TRUE COPY OF THE APPEAL MEMORANDUM ALONG WITH THE GROUNDS OF APPEALS FILED BEFORE THE 3RD RESPONDENT FOR THE AY 2008-09. EXHIBIT P3(c) TRUE COPY OF THE APPEAL MEMORANDUM ALONG WITH THE GROUNDS OF APPEALS FILED BEFORE THE 3RD RESPONDENT FOR THE AY 2009-10. EXHIBIT P3(d) TRUE COPY OF THE APPEAL MEMORANDUM ALONG WITH THE GROUNDS OF APPEALS FILED BEFORE THE 3RD RESPONDENT FOR THE AY 2010-11. EXHIBIT P3(e) TRUE COPY OF THE APPEAL MEMORANDUM ALONG WITH THE GROUNDS OF APPEALS FILED BEFORE THE 3RD RESPONDENT FOR THE AY 2011-12. EXHIBIT P3(f) TRUE COPY OF THE APPEAL MEMORANDUM ALONG WITH THE GROUNDS OF APPEALS FILED BEFORE THE 3RD RESPONDENT FOR THE AY 2012-13. EXHIBIT P4 TRUE COPY OF THE STAY PETITION FILED BEFORE THE 3RD RESPONDENT FOR THE AY 2006-07. EXHIBIT P4(a) TRUE COPY OF THE STAY PETITION FILED BEFORE THE 3RD RESPONDENT FOR THE AY 2007-08. EXHIBIT P4(b) TRUE COPY OF THE STAY PETITION FILED BEFORE THE 3RD RESPONDENT FOR THE AY 2008-09. EXHIBIT P4(c) TRUE COPY OF THE STAY PETITION FILED BEFORE THE 3RD RESPONDENT FOR THE AY 2009-10. EXHIBIT P4(d) TRUE COPY OF THE STAY PETITION FILED BEFORE THE 3RD RESPONDENT FOR THE AY 2010-11. EXHIBIT P4(e) TRUE COPY OF THE STAY PETITION FILED BEFORE THE 3RD RESPONDENT FOR THE AY 2011-12. EXHIBIT P4(f) TRUE COPY OF THE STAY PETITION FILED BEFORE THE 3RD RESPONDENT FOR THE AY 2012-13. EXHIBIT P5 TRUE COPY OF THE MEDICAL CERTIFICATE 26.8.2021 ISSUED BY THE TREATING DOCTOR. W.P.(C) No.21155/21 -:6:- EXHIBIT P6 TRUE COPY OF THE NOTICE ISSUED FROM THE OFFICE OF THE 3RD RESPONDENT, ITAT, POSTING THE APPEALS FOR THE AY'S 2006-07 TO 2012-13 FOR HEARING TO 10.11.2021.

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